10The following sub-paragraph shall be inserted after paragraph 11(12) of Schedule 7 to that Act—
“(12A)The reference in sub-paragraph (11) above to a person who has retired from regular employment includes a reference—
(a)to a person who under subsection (3) of section 27 of the 1975 Act was treated for the purposes of that Act as having retired from regular employment; and
(b)to a person who under subsection (5) of that section was deemed for those purposes to have retired from it.”.